116
Poat. p. 117.
PUBLIC LAW 87-508-JUNE 28, 1962
[76 STAT.
" (b) AMOUNTS PAID OUTSIDE THE UNITED STATES.—There is hereby imposed upon the amount paid without the United States for taxable transportation (as defined in section 4262) of any person by air, but only if such transportation begins and ends in the United States, a tax equal to 5 percent of the amount so paid for transportation which begins after November 15, 1962, and before July 1, 1963. "(c) SEATS, BERTHS, ETC.—There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation with respect to which a tax is imposed by subsection (a) or (b) a tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963. " (d) BY W H O M PAID.—Except as provided in section 4264, the taxes imposed by this section shall be paid by the person making the payment subject to the tax. "SEC 4262. DEFINITION OF TAXABLE TRANSPORTATION. " (a) TAXABLE TRANSPORTATION; IN GENERAL.—For purposes of this
subchapter, except as provided in subsection (b), the term 'taxable transportation' means— "(1) transportation which begins in the United States or in the 225-mile zone and ends in the United States or in the 225-mile zone; and "(2) in the case of transportation other than transportation described in paragraph (1), that portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3)). " (b) EXCLUSION OF CERTAIN TRAVEL.—For purposes of this subchapter, the term 'taxable transportation' does not include that portion of any transportation which meets all 4 of the following requirements: " (1) such portion is outside the United States; " (2) neither such portion nor any segment thereof is directly or indirectly— " (A) between (i) a point where the route of the transportation leaves or enters the continental United States, or (ii) a port or station in the 225-mile zone, and " (B) a port or station in the 225-mile zone; " (3) such portion— " (A) begins at either (i) the point where the route of the transportation leaves the United States, or (ii) a port or station in the 225-mile zone, and " (B) ends at either (i) the point where the route of the transportation enters the United States, or (ii) a port or station in the 225-mile zone; and "(4) a direct line from the point (or the port or station) specified in paragraph (3)(A), to the point (or the port or station) specified in paragraph (3)(B), passes through or over a point which is not within 225 miles of the United States. " (c) DEFINITIONS.—For purposes of this section— "(1) CONTINENTAL UNITED STATES.—The term 'continental United States' means the District of Columbia and the States other than Alaska and Hawaii. "(2) 225-MILE ZONE.—The term '225-mile zone' means that portion of Canada and Mexico which is not more than 225 miles from the nearest point in the continental United States.
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